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題名 營業稅查定課徵之稅收損失研究
Tax Gap Derived from the Business Tax Assessed by the Tax Authority作者 黃其斌
Huang, Chi-Pin貢獻者 羅光達<br>楊子霆
Lo, Kuang-Ta<br>Yang, Tzu-Ting
黃其斌
Huang, Chi-Pin關鍵詞 加值及非加值型營業稅
查定課徵
租稅規避
租稅逃漏
Value-Added and Non-Value-Added Business Tax
Business Tax Assessed by the Tax Authority
Tax Avoidance
Tax Evasion日期 2024 上傳時間 5-八月-2024 14:46:34 (UTC+8) 摘要 查定課徵是我國實施加值型營業稅的配套措施，為了節省稽徵成本與順從成本，由稽徵機關查定估計小規模營業人的銷售額，課徵總額型營業稅，稅率較加值型低。然而，查定課徵制度破壞了加值型營業稅進銷項勾稽的機制，誘發租稅規避與租稅逃漏情事叢生，導致龐大的稅收損失。 本研究使用財政資訊中心提供的行政資料，證實查定課徵引發查定銷售額低估、自動報繳營業人（小規模營業人的供貨商）低報銷售額與營利事業課稅所得額、查定課徵營業人低報給付所得額（例如員工薪資），致使營業稅、營利事業所得稅、綜合所得稅皆缺損。運用差異中差異配對模型估計，平均而言，每個小規模營業人的月銷售額被低估約67%，月進項金額被低報約85%，年總給付所得額低報約75%。各行業之中，餐飲業的規避與逃漏情形較其餘行業嚴重。將個體的異常表現套回母體，經試算，臺灣每年因查定課徵造成的整體稅收損失規模達數百億。稅收損失嚴重，證實查定課徵制度存在缺陷，有修正之必要。
The estimated tax system is a complementary measure to Taiwan's VAT system. In order to reduce administration costs and compliance costs, the tax authority estimate the sales of small business and impose a flat-rate business tax, which has a lower rate than the VAT. However, this estimated tax system disrupts the mechanism of cross checking under VAT, leading to widespread tax avoidance and evasion, resulting in significant tax gap. This study, using administrative data provided by the Fiscal Information Agency, confirms that the estimated tax system leads to underestimation of sales, underreporting of sales and taxable income by suppliers for small business and underreporting of income payments for small businesses (e.g. staff salaries). These have caused tax gap in business tax, corporate income tax, and individual income tax. Using difference-in-differences matching method, it is estimated that on average, monthly sales for each small businesses are underestimated by approximately 67%, monthly input amounts are underreported by about 85%, and annual total income payments are underreported by around 75%. Among industries, avoidance and evasion in the catering industry are more serious than in other industries. Extrapolating these anomalies to the entire population, it is calculated that Taiwan suffers annual tax gap in tens of billions due to the estimated tax system. The significant tax gap derived from the business tax assessed by the tax authority underscores the flaws in the estimated tax system. 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Value added tax: International Practice and Problems, International Monetary Fund Press. Wooldridge, J. M. (2010), Econometric Analysis of Cross Section and Panel Data (2nd Edition), MIT Press. Wu, D. K., J., Chen and S. C., Huang (2023). “VAT Thresholds and Tax Assessment: Evidence from Taiwan,” Applied Economics Letters, 30(10), 1314-1317. Zídková, H. (2014), “Determinants of VAT Gap in EU,” Prague Economic Papers, 23(4), 514-530. Zídková, H. and J., Pavel (2016), “What Causes the VAT Gap?” Ekonomický časopis, 64(9), 811-826. 描述 碩士
國立政治大學
財政學系
111255027資料來源 http://thesis.lib.nccu.edu.tw/record/#G0111255027 資料類型 thesis dc.contributor.advisor 羅光達<br>楊子霆 zh_TW dc.contributor.advisor Lo, Kuang-Ta<br>Yang, Tzu-Ting en_US dc.contributor.author (作者) 黃其斌 zh_TW dc.contributor.author (作者) Huang, Chi-Pin en_US dc.creator (作者) 黃其斌 zh_TW dc.creator (作者) Huang, Chi-Pin en_US dc.date (日期) 2024 en_US dc.date.accessioned 5-八月-2024 14:46:34 (UTC+8) - dc.date.available 5-八月-2024 14:46:34 (UTC+8) - dc.date.issued (上傳時間) 5-八月-2024 14:46:34 (UTC+8) - dc.identifier (其他 識別碼) G0111255027 en_US dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/152914 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 財政學系 zh_TW dc.description (描述) 111255027 zh_TW dc.description.abstract (摘要) 查定課徵是我國實施加值型營業稅的配套措施，為了節省稽徵成本與順從成本，由稽徵機關查定估計小規模營業人的銷售額，課徵總額型營業稅，稅率較加值型低。然而，查定課徵制度破壞了加值型營業稅進銷項勾稽的機制，誘發租稅規避與租稅逃漏情事叢生，導致龐大的稅收損失。 本研究使用財政資訊中心提供的行政資料，證實查定課徵引發查定銷售額低估、自動報繳營業人（小規模營業人的供貨商）低報銷售額與營利事業課稅所得額、查定課徵營業人低報給付所得額（例如員工薪資），致使營業稅、營利事業所得稅、綜合所得稅皆缺損。運用差異中差異配對模型估計，平均而言，每個小規模營業人的月銷售額被低估約67%，月進項金額被低報約85%，年總給付所得額低報約75%。各行業之中，餐飲業的規避與逃漏情形較其餘行業嚴重。將個體的異常表現套回母體，經試算，臺灣每年因查定課徵造成的整體稅收損失規模達數百億。稅收損失嚴重，證實查定課徵制度存在缺陷，有修正之必要。 zh_TW dc.description.abstract (摘要) The estimated tax system is a complementary measure to Taiwan's VAT system. In order to reduce administration costs and compliance costs, the tax authority estimate the sales of small business and impose a flat-rate business tax, which has a lower rate than the VAT. However, this estimated tax system disrupts the mechanism of cross checking under VAT, leading to widespread tax avoidance and evasion, resulting in significant tax gap. This study, using administrative data provided by the Fiscal Information Agency, confirms that the estimated tax system leads to underestimation of sales, underreporting of sales and taxable income by suppliers for small business and underreporting of income payments for small businesses (e.g. staff salaries). These have caused tax gap in business tax, corporate income tax, and individual income tax. Using difference-in-differences matching method, it is estimated that on average, monthly sales for each small businesses are underestimated by approximately 67%, monthly input amounts are underreported by about 85%, and annual total income payments are underreported by around 75%. Among industries, avoidance and evasion in the catering industry are more serious than in other industries. Extrapolating these anomalies to the entire population, it is calculated that Taiwan suffers annual tax gap in tens of billions due to the estimated tax system. The significant tax gap derived from the business tax assessed by the tax authority underscores the flaws in the estimated tax system. There is a pressing need for reforms. en_US dc.description.tableofcontents 第壹章 緒論 1 第一節 研究背景 1 第二節 研究目的 9 第三節 章節架構 12 第貳章 文獻回顧 15 第一節 加值稅與臺灣營業稅制度介紹 15 一、加值稅沿革與實施概況 15 二、臺灣營業稅沿革與實施概況 17 三、加值稅門檻與查定課徵相關辦法 19 第二節 加值稅的租稅規避與租稅逃漏研究 24 一、加值稅的租稅規避與租稅逃漏樣態 24 二、加值稅缺口與加值稅稅收效率比值研究 28 三、群聚分析法在加值稅的應用 32 第三節 臺灣營業稅的實證研究與政策研究 35 一、臺灣營業稅的租稅規避與租稅逃漏實證研究 35 二、歷次賦稅改革對小規模營業人查定課徵制度的檢討 39 第四節 所得短漏報研究 43 一、直接查核法 44 二、隨機控制實驗 45 三、間接推估法 46 第參章 研究設計 49 第一節 資料來源與變數說明 49 第二節 固定效果模型 52 第三節 差異中的差異配對模型 56 一、因果推論的思維與方法 56 二、差異中的差異配對模型迴歸式設計 65 三、穩健性測試設計 68 第四節 子群體分析設計 71 第五節 估計整體稅收損失之設計 74 第肆章 實證結果 77 第一節 敘述性統計 77 第二節 固定效果模型與差異中的差異配對模型迴歸結果 84 第三節 穩健性測試迴歸結果 95 第四節 子群體分析結果 99 第五節 整體稅收損失估計結果 107 第伍章 結論與建議 123 第一節 結論 123 第二節 政策建議 125 參考文獻 129 一、中文文獻 129 二、英文文獻 132 zh_TW dc.format.extent 6124143 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0111255027 en_US dc.subject (關鍵詞) 加值及非加值型營業稅 zh_TW dc.subject (關鍵詞) 查定課徵 zh_TW dc.subject (關鍵詞) 租稅規避 zh_TW dc.subject (關鍵詞) 租稅逃漏 zh_TW dc.subject (關鍵詞) Value-Added and Non-Value-Added Business Tax en_US dc.subject (關鍵詞) Business Tax Assessed by the Tax Authority en_US dc.subject (關鍵詞) Tax Avoidance en_US dc.subject (關鍵詞) Tax Evasion en_US dc.title (題名) 營業稅查定課徵之稅收損失研究 zh_TW dc.title (題名) Tax Gap Derived from the Business Tax Assessed by the Tax Authority en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 一、中文文獻 于宗先、王金利（2008），《台灣賦稅體制之演變》，臺北：聯經出版社。 中央研究院（2014），《賦稅改革政策建議書》，政策白皮書，臺北：中央研究院。 毛治文、吳文傑（2016），「以差異中差異配對分析法檢驗雙元所得稅制度對經濟成長的影響」，《經濟研究》，52（2），169-205。 石恩銘、伍大開、高秉澤、陳國樑（2023），「小規模營業人導入行動支付租稅優惠之政策效果分析」，會議論文，台灣經濟學會2023年年會。 江美虹、吳朝欽（2015），「營業稅逃漏行為之研究──以留抵稅額為例」，《財稅研究》，44（1），81-105。 吳中書、彭素玲、黃勢璋（2016），《營業稅徵收率調高對物價、逃漏稅誘因及稅收之影響》，財政部賦稅署委託研究計畫，臺北：中華經濟研究院。 吳欣蕙、陳國樑（2020），「現行擴大書面審核制度良窳評估」，《財稅研究》，49（4），74-108。 林安樂、林全（1989），「營業稅課稅範圍與稅率調整可行性分析」，《營業稅問題之研究（一）》，1-44，臺北：財政部賦稅改革委員會。 邱瑾凡、徐偉初、韓幸紋、楊子霆、羅光達（2019），「推估臺灣綜合所得稅申報逃漏狀況之研究」，《財稅研究》，48（2），77-95。 姚名鴻、邱麗君（2021），「我國加值型及非加值型營業稅稅收效率比值及其影響因素分析」，《財稅研究》，50（1），110-123。 胡安寧（2012），「傾向值匹配與因果推論：方法論評述」，《社會學研究》，1，221-242。 胡安寧（2015），《社會科學因果推論的理論基礎》，北京：社會科學文獻出版社。 孫克難（2003），《五至十年內達成財政收支平衡方案之研擬》，行政院財政改革委員會委託研究計畫，臺北：中華經濟研究院。 徐育珠、郭遵章、羅時儁、陳義、潘明正（1970），「簡化及改進我國現行銷售稅制之擬議」，《行政院附稅改革委員會報告書第三部專題研究彙編（三）》，649-734，臺北：行政院賦稅改革委員會。 殷乃平（1995），《消費稅論》，臺北：華泰書局。 高安邦、鄭宗典（1989），「小規模營業人課徵營業稅問題之研究」，《營業稅問題之研究（二）》，1-30，臺北：財政部賦稅改革委員會。 張航、范子英（2019），「群聚分析法：原理、爭議及其應用前景」，《數量經濟技術經濟研究》，36（9），152-168。 陳聽安（1971），《加值稅採行問題》，臺北：財政部財稅人員訓練所。 曾巨威（2002），《各項租稅稅基侵蝕之全面檢討》，行政院財政改革委員會委託研究計畫，臺北：國立政治大學財政學系。 游敏惠、吳朝欽（2015），「營利事業所得稅逃漏之研究—以擴大書面審核制度為例」，《財稅研究》，44（3），94-121。 黃則強（1999），《營業稅逃漏：實務與模型分析》，碩士論文，國立政治大學財政學研究所。 黃智聰、林建宏（2017），「小規模營業人改使用統一發票對其銷售額之影響—─以臺北市為例」，《財稅研究》，46（6），1-15。 黃勢璋、陳國樑、羅時萬、蔡鳳凰（2019），《研析有效縮小我國地下經濟規模之財政政策及其對整體稅基與稅收之影響》，Visa 委託研究計畫，臺北：中華經濟研究院。 黃勢璋、蔡鳳凰、廖珈𤫇、彭素玲（2022），「加值型營業稅率與民眾發票索取意向之初探」，《月旦財稅實務釋評》，31，55-61。 楊建成（2020），「財稅大數據的應用」，《財稅研究》，49（5），47-61。 賦稅改革委員會（1989），《賦稅改革總報告書》，臺北：賦稅改革委員會。 鄭伃君、楊子霆、韓幸紋（2020），「租稅稽查與廠商租稅逃漏-來自擴大書審廠商的證據」，《經濟論文》，48（4），475-509。 蘇建榮、李顯峰、吳世英、翁堃嵐（2011），「以未稽核所得申報資料推估短漏報所得」，《經濟論文》，39（2），215-243。 二、英文文獻 Agha, A., and J., Haughton (1996), “Designing VAT Systems: Some Efficiency Considerations,” Review of Economics and Statistics, 303-308. 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